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General Information (Tables)

12 Months Ended

Dec. 31, 2025

TextBlock 1 [Abstract]

POSCO's Shareholders

As of December 31, 2025, POSCO HOLDINGS INC.’s shareholders are as follows:

Shareholder’s name		Number of shares				Ownership (%)
National Pension Service			6,441,610				7.96
BlackRock Fund Advisors(*1)			4,206,522				5.20
CITIBANK.N.A			2,289,755				2.83
Pohang University of Science and Technology			1,981,047				2.45
Samsung Group			1,861,979				2.30
Others			64,152,039				79.26
			80,932,952				100.00

(*1) Includes shares held by subsidiaries and others.

Details of Consolidated Subsidiaries

(b) Consolidated subsidiaries

Details of consolidated subsidiaries as of December 31, 2024 and 2025 are as follows:

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Domestic]
POSCO		Steel, rolled products and plates			100.00				—				100.00				100.00				—				100.00				Pohang
POSCO Eco & Challenge Co., Ltd.		Engineering and construction			52.80				—				52.80				52.80				—				52.80				Pohang
POSCO STEELEON Co., Ltd.		Coated steel manufacturing			—				56.96				56.96				—				56.96				56.96				Pohang
POSCO DX Co., Ltd.		Computer hardware and software distribution			65.47				—				65.47				65.47				—				65.47				Pohang
POSCO Research Institute		Economic research and consulting			100.00				—				100.00				100.00				—				100.00				Seoul
POSCO WIDE Co., Ltd.		Business facility maintenance			100.00				—				100.00				100.00				—				100.00				Seoul
POSCO A&C		Architecture and consulting			—				100.00				100.00				—				100.00				100.00				Seoul
POSCO Venture Capital Co., Ltd.		Investment in venture companies			100.00				—				100.00				100.00				—				100.00				Pohang
eNtoB Corporation		Electronic commerce			—				69.32				69.32				—				69.32				69.32				Seoul
POSCO FUTURE M CO.,LTD.		Refractories, Anode/Cathode materials manufacturing and sales			59.74				—				59.74				58.18				—				58.18				Pohang
POSCO FLOW Co., Ltd.		Transporting and warehousing			100.00				—				100.00				100.00				—				100.00				Gwangyang
POSCO M-TECH(*3)		Packing materials manufacturing and sales			—				48.85				48.85				—				48.85				48.85				Pohang
PNR		Steel by product manufacturing and sales			—				70.00				70.00				—				70.00				70.00				Pohang
POSCO WOMAN’S FUND(*3)		Investment in venture companies			—				40.00				40.00				—				40.00				40.00				Seoul
POSCO Group University		Education service and real estate business			100.00				—				100.00				100.00				—				100.00				Incheon
Growth Ladder POSCO K-Growth Global Fund(*3)		Investment in venture companies			—				50.00				50.00				—				50.00				50.00				Pohang
POSCO IH		Intellectual Property Services and consulting			100.00				—				100.00				100.00				—				100.00				Seoul
TANCHEON E&E		Refuse derived fuel and power generation			—				100.00				100.00				—				100.00				100.00				Seoul
POSCO Humans		Business assistance service			—				100.00				100.00				—				100.00				100.00				Pohang
Mapo Hibroad Parking Co., Ltd.		Construction			—				71.00				71.00				—				71.00				71.00				Seoul
Busan E&E Co., Ltd.		Refuse derived fuel and power generation			70.00				—				70.00				70.00				—				70.00				Busan
POSCO INTERNATIONAL Corporation		Trading, power generation, energy & resource development and others			72.98				—				72.98				72.98				—				72.98				Seoul

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Domestic]
Pohang Scrap Recycling Distribution Center Co., Ltd.		Steel processing and sales			—				51.00				51.00				—				51.00				51.00				Pohang
Songdo Development PMC (Project Management Company) LLC.		Housing business agency			—				100.00				100.00				—				100.00				100.00				Incheon
Korea Fuel Cell		Fuel cell			—				100.00				100.00				—				100.00				100.00				Pohang
POSCO GEM 1st Fund		Investment in venture companies			98.81				1.19				100.00				98.82				1.18				100.00				Pohang
POSCO MOBILITY SOLUTION		STC, TMC, Plate manufacturing and sales			—				100.00				100.00				—				100.00				100.00				Cheonan
Posco New Growth		Investment in venture companies			99.89				0.11				100.00				99.89				0.11				100.00				Seoul
IMP Fund I		Investment in venture companies			98.05				—				98.05				98.05				—				98.05				Pohang
POSCO-Pilbara LITHIUM SOLUTION Co., Ltd.		Lithium manufacturing and sales			82.00				—				82.00				82.00				—				82.00				Gwangyang
POSCO-HY Clean Metal Co., Ltd.		Non-ferrous metal smelting			—				75.00				75.00				—				100.00				100.00				Gwangyang
Consus Pf Private Real Estate Fund		REITs			—				66.67				66.67				—				—				—				—
New Energy Hub		Electricity and gas supply			—				100.00				100.00				—				—				—				—
Posco Busan Newdeal Fund(*3)		Investment in venture companies			—				32.00				32.00				—				32.00				32.00				Pohang
Shinan Green Energy Co., LTD		Electricity production			—				54.53				54.53				—				54.53				54.53				Shinahn
eSteel4U		Wholesales and retail			—				61.12				61.12				—				61.12				61.12				Seoul
POSCO Social Investment Fund		Investment in venture companies			20.00				50.00				70.00				20.00				50.00				70.00				Pohang
POSCO Silicon Solution Co., Ltd		Other engineering R&D industries			100.00				—				100.00				100.00				—				100.00				Sejong
Consus Pf Private Real Estate Fund No.2		Real estate development			—				66.67				66.67				—				—				—				—
POSCO GS Eco Materials Co., Ltd		Rechargeable battery			51.00				—				51.00				70.25				—				70.25				Seoul
POSCO Lithium Solution Co., Ltd.		Lithium manufacturing and sales			100.00				—				100.00				100.00				—				100.00				Gwangyang
QSONE Co.,Ltd.		Real estate rental			100.00				—				100.00				100.00				—				100.00				Seoul
POSCO PS Tech		Maintenance service			—				100.00				100.00				—				100.00				100.00				Pohang
POSCO PR Tech		Maintenance service			—				100.00				100.00				—				100.00				100.00				Pohang
POSCO PH Solution		Maintenance service			—				100.00				100.00				—				100.00				100.00				Pohang
POSCO GYS Tech		Maintenance service			—				100.00				100.00				—				100.00				100.00				Gwangyang
POSCO GYR Tech		Maintenance service			—				100.00				100.00				—				100.00				100.00				Gwangyang
POSCO GY Solution		Maintenance service			—				100.00				100.00				—				100.00				100.00				Gwangyang
PCC Facilities Component Fund		Investment Association			—				60.00				60.00				—				60.00				60.00				Pohang
POSCO HOLDINGS CVC 2nd Fund		Investment in new technologies business			98.76				1.24				100.00				98.77				1.23				100.00				Pohang
International Energy Expansion for Technology Innovation Fund		Investment in new technologies business			—				60.00				60.00				—				60.00				60.00				Pohang

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Domestic]
POSCO CNGR Nickel Solution		High-Purity nickel manufacturing and sales			60.00				—				60.00				—				—				—				—
POSCO CVC Scale-Up Fund		Investment in venture companies			—				60.00				60.00				—				60.00				60.00				Pohang
SK SOLRA POWER GENERATION COPORATION		Power generation			—				100.00				100.00				—				—				—				—
POSCO ZT AIR SOLUTION		High-Purity rare gas manufacturing and sales			75.10				—				75.10				75.10				—				75.10				Gwangyang
RNR logistics		Logistics and warehousing			—				100.00				100.00				—				100.00				100.00				Seoul
Mastern No.123 Yeoju Samgyo PFV CO., Ltd		Logistics and warehousing			—				100.00				100.00				—				—				—				—
POSCO DEEPTECH IP FUND		Investment in new technologies			—				—				—				—				60.00				60.00				Pohang
FUTURE GRAPH CO., LTD.		Spherical graphite manufacturing			—				—				—				—				100.00				100.00				Gunsan
CHEMGAS KOREA CO., LTD.		Specialty gass refining and sales			—				—				—				—				100.00				100.00				Eumseong
POSCO-EVER NEW MEDICAL Investment Fund		Investment in new technologies			—				—				—				—				60.00				60.00				Seoul
POSCO Stainless Precision & Processing		STS			—				—				—				—				100.00				100.00				Ansan
POSCO INTERNATIONAL CVC 1st Fund		Investment in new technologies			—				—				—				—				100.00				100.00				Pohang
POSCO CVC 1st Fund		Investment in new technologies			—				—				—				—				100.00				100.00				Pohang
New Zero 2nd Co., Ltd.		SPC			—				—				—				—				100.00				100.00				Seoul
POSCO DX CVC 1st Fund		Investment in new technologies			—				—				—				—				100.00				100.00				Pohang
POSCO Group AC Fund I		Investment in new technologies			—				—				—				98.38				1.62				100.00				Pohang
POSCO Safety Solution		Safety consulting			—				—				—				100.00				—				100.00				Seongnam
Startup Korea Posco group Openinnovation Fund		Investment in new technologies			—				—				—				—				70.00				70.00				Pohang
FLOW K CO., Ltd.		Logistics and warehousing			—				—				—				—				70.00				70.00				Gwangyang

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Foreign]
POSCO America Corporation		Research&Consulting			99.45				0.54				99.99				99.45				0.54				99.99			USA
POSCO AUSTRALIA PTY LTD		Raw material sales & mine development			100.00				—				100.00				100.00				—				100.00			Australia
POSCO Canada Ltd.		Coal sales			100.00				—				100.00				100.00				—				100.00			Canada
POSCO Asia Co., Ltd.		Finance			100.00				—				100.00				100.00				—				100.00			China
POSCO-CTPC Co., Ltd.		Steel manufacturing and sales			100.00				—				100.00				100.00				—				100.00			China
POSCO E&C Vietnam Co., Ltd.		Steel structure manufacturing and sales			—				100.00				100.00				—				—				—			—
POSCO (Zhangjiagang) Stainless Steel Co.,Ltd.		Stainless steel manufacturing and sales			58.60				23.88				82.48				58.60				23.88				82.48			China
POSCO (Thailand) Company Limited		Steel manufacturing and sales			—				100.00				100.00				—				100.00				100.00			Thailand
POSCO-MKPC SDN BHD		Steel manufacturing and sales			—				70.00				70.00				—				70.00				70.00			Malaysia
Qingdao Pohang Stainless Steel Co., Ltd.		Stainless steel manufacturing and sales			70.00				30.00				100.00				70.00				30.00				100.00			China
POSCO(Suzhou) Automotive Processing Center Co., Ltd.		Steel manufacturing and sales			90.00				10.00				100.00				90.00				10.00				100.00			China
POSCO-China Qingdao Processing Center Co.Ltd.		Steel manufacturing and sales			100.00				—				100.00				100.00				—				100.00			China
POS-ORE PTY LTD		Iron ore development and sales			—				100.00				100.00				—				100.00				100.00			Australia
POSCO-China Holding Corp.		Holding company			100.00				—				100.00				100.00				—				100.00			China
POSCO JAPAN Co., Ltd.		Steel Marketing, demand development and technology research			100.00				—				100.00				100.00				—				100.00			Japan
POS-GC PTY LTD		Coal sales			—				100.00				100.00				—				100.00				100.00			Australia
POSCO-India Private Limited		Steel manufacturing and sales			—				100.00				100.00				—				100.00				100.00			India
POSCO-India Pune Processing Center. Pvt. Ltd.		Steel manufacturing and sales			—				65.00				65.00				—				100.00				100.00			India
POSCO Japan PC CO.,LTD		Steel manufacturing and sales			—				86.12				86.12				—				86.12				86.12			Japan
POSCO-CFPC Co., Ltd.		Steel manufacturing and sales			44.66				55.34				100.00				44.66				55.34				100.00			China
POSCO E&C CHINA Co., Ltd.		Civil engineering and construction			—				100.00				100.00				—				100.00				100.00			China
POSCO MPPC S.A. de C.V.		Steel manufacturing and sales			21.02				75.29				96.31				21.02				78.98				100.00			Mexico
Zhangjigang Pohang Port Co., Ltd.		Loading and unloading service			—				100.00				100.00				—				100.00				100.00			China

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Foreign]
POSCO-VIETNAM Co., Ltd.		Steel manufacturing and sales			—				100.00				100.00				—				100.00				100.00			Vietnam
POSCO MEXICO S.A. DE C.V.		Automotive steel sheet manufacturing and sales			—				98.16				98.16				—				98.16				98.16			Mexico
POSCO-Poland Wroclaw Processing Center Sp. z o. o.		Steel manufacturing and sales			—				60.00				60.00				—				60.00				60.00			Poland
POS-NP PTY LTD		Coal sales			—				100.00				100.00				—				100.00				100.00			Australia
DAEWOO INTERNATIONAL SHANGHAI WAIGAOQIAO CO., LTD		Intermediary trade & bonded warehouse operation			—				100.00				100.00				—				100.00				100.00			China
PT. Bio Inti Agrindo		Forest resources development			—				85.00				85.00				—				85.00				85.00			Indonesia
POSCO ENGINEERING AND CONSTRUCTION AUSTRALIA (POSCO E&C AUSTRALIA) PTY LTD		Construction and engineering service			—				100.00				100.00				—				100.00				100.00			Australia
POSCO-TISCO (JILIN) PROCESSING CENTER Co., Ltd.		Steel manufacturing and sales			50.00				10.00				60.00				50.00				10.00				60.00			China
POSCO Thainox Public Company Limited		STS cold-rolled steel manufacturing and sales			—				74.56				74.56				—				74.56				74.56			Thailand
HUNCHUN POSCO HMM INTERNATIONAL LOGISTICS CO., LTD.		Logistics			—				81.55				81.55				—				81.55				81.55			China
POSCO INTERNATIONAL VIETNAM CO., LTD		Trading business			—				100.00				100.00				—				100.00				100.00			Vietnam
POSCO(Chongqing) Automotive Processing Center Co., Ltd.		Steel manufacturing and sales			—				100.00				100.00				—				100.00				100.00			China
SUZHOU POSCO-CORE TECHNOLOGY CO., LTD.		Component manufacturing and sales			—				100.00				100.00				—				—				—			—
PT.KRAKATAU POSCO FUTUREM		Quicklime manufacturing and sales			—				80.00				80.00				—				80.00				80.00			Indonesia
POSCO AFRICA (PROPRIETARY) LIMITED		Mine development			100.00				—				100.00				100.00				—				100.00			South Africa
POSCO Center Beijing		Real estate development, rental and management			—				100.00				100.00				—				100.00				100.00			China
POSCO-Malaysia SDN. BHD.		Steel manufacturing and sales			—				95.42				95.42				—				95.42				95.42			Malaysia

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Foreign]
PT KRAKATAU BLUE WATER		Wastewater treatment facilities operation and maintenance			—				67.00				67.00				—				67.00				67.00			Indonesia
POSCO INTERNATIONAL MYANMAR CO.,LTD.		Trading business			—				100.00				100.00				—				100.00				100.00			Myanmar
POSCO-Italy Processing Center		Stainless steel sheet manufacturing and sales			88.89				11.11				100.00				88.89				11.11				100.00			Italy
Myanmar POSCO C&C Company,Limited.		Steel manufacturing and sales			—				70.00				70.00				—				70.00				70.00			Myanmar
POSCO DX VIETNAM		IT service and electric control engineering			—				100.00				100.00				—				100.00				100.00			Vietnam
POSCO INTERNATIONAL GLOBAL DEVELOPMENT PTE.LTD.		Real estate development			—				75.00				75.00				—				75.00				75.00			Singapore
POS-Minerals Corporation		Mine development management and sales			—				100.00				100.00				—				100.00				100.00			USA
POSCO(Wuhu) Automotive Processing Center Co., Ltd.		Steel manufacturing and sales			68.57				31.43				100.00				68.57				31.43				100.00			China
POSCO Engineering and Construction India Private Limited		Civil engineering and construction			—				100.00				100.00				—				100.00				100.00			India
POSCO COATED STEEL (THAILAND) CO., LTD.		Vehicle steel manufacturing and sales			—				100.00				100.00				—				100.00				100.00			Thailand
POSCO INTERNATIONAL AMARA Co., Ltd.		Real estate development			—				85.00				85.00				—				85.00				85.00			Myanmar
POSCO-Mexico Villagran Wire-rod Processing Center		Steel manufacturing and sales			—				66.75				66.75				—				66.75				66.75			Mexico
POSCO ChengDu Processing Center(*3)		Steel manufacturing and sales			—				43.00				43.00				—				43.00				43.00			China
POSCO(Suzhou) Steel Processing Center CO., LTD.		Steel manufacturing and sales			—				100.00				100.00				—				—				—			—
POSCO E&C SMART S DE RL DE CV		Civil engineering and construction			—				100.00				100.00				—				100.00				100.00			Mexico
POSCO Philippine Manila Processing Center, Inc.		Steel manufacturing and sales			—				100.00				100.00				—				100.00				100.00			Philippines
POSCO E&C HOLDINGS CO.,Ltd.		Holding company			—				100.00				100.00				—				100.00				100.00			Thailand

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Foreign]
PT.KRAKATAU POSCO SOCIAL ENTERPRISE SERVICES INDONESIA		Social enterprise			—				99.91				99.91				—				99.91				99.91			Indonesia
Ventanas Philippines Construction Inc		Construction			—				100.00				100.00				—				100.00				100.00			Philippines
SANPU TRADING Co., Ltd.		Raw material trading			—				70.04				70.04				—				—				—			—
Zhangjiagang BLZ Pohang International Trading		Steel Intermediate trade			—				100.00				100.00				—				100.00				100.00			China
POSCO RU Limited Liability Company		Trade and business development			100.00				—				100.00				100.00				—				100.00			Russia
GOLDEN LACE POSCO INTERNATIONAL CO., LTD.		Rice processing			—				60.00				60.00				—				60.00				60.00			Myanmar
POSCO DX China CO.,LTD		IT service and DVR business			—				100.00				100.00				—				100.00				100.00			China
Pos-Sea Pte Ltd		Steel Intermediate trade			—				100.00				100.00				—				100.00				100.00			Singapore
POSCO Europe Steel Distribution Center		Logistics & Steel sales			—				90.00				90.00				—				90.00				90.00			Slovenia
POSCO ENGINEERING (THAILAND) CO., LTD.		Construction and engineering service			—				100.00				100.00				—				100.00				100.00			Thailand
POSCO VST CO., LTD.		Stainless steel sheet manufacturing and sales			95.65				—				95.65				95.65				—				95.65			Vietnam
POSCO INTERNATIONAL UKRAINE, LLC.		Grain sales			—				100.00				100.00				—				100.00				100.00			Ukraine
Zhangjiagang Pohang Refractories Co., Ltd.		Refractory materials sales & furnace maintenance			—				51.00				51.00				—				51.00				51.00			China
POSCO Maharashtra Steel Private Limited		Steel manufacturing and sales			—				100.00				100.00				—				100.00				100.00			India
POSCO INDIA PROCESSING CENTER PRIVATE LIMITED		Steel manufacturing and sales			—				95.32				95.32				—				95.32				95.32			India
POSCO TNPC Otomotiv Celik San. Ve Tic. A.S		Steel manufacturing and sales			—				100.00				100.00				—				100.00				100.00			Turkiye
POSCO Vietnam Processing Center Joint Stock Company		Steel manufacturing and sales			84.04				15.96				100.00				84.04				15.96				100.00			Vietnam
POSCO(Liaoning) Automotive Processing Center Co., Ltd.		Steel manufacturing and sales			90.00				10.00				100.00				90.00				10.00				100.00			China
POSCO-Indonesia Jakarta Processing Center		Steel manufacturing and sales			—				92.20				92.20				—				92.20				92.20			Indonesia

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Foreign]
PT.MOTTA RESOURCES INDONESIA		Mine development			65.00				—				65.00				65.00				—				65.00			Indonesia
POSCO TMC INDIA PRIVATE LIMITED		Steel manufacturing and sales			—				100.00				100.00				—				100.00				100.00			India
POSCO AMERICA ALABAMA PROCESSING CENTER CO., LTD.		Steel manufacturing and sales			—				97.80				97.80				—				97.80				97.80			USA
POSCO(Yantai) Automotive Processing Center Co., Ltd.		Steel manufacturing and sales			90.00				10.00				100.00				90.00				10.00				100.00			China
POSCO India Steel Distribution Center Private Ltd.		Steel logistics			—				100.00				100.00				—				100.00				100.00			India
POSCO YAMATO VINA STEEL JOINT STOCK COMPANY		Steel manufacturing and sales			—				51.00				51.00				—				51.00				51.00			Vietnam
PT.POSCO DX INDONESIA		IT service and electric control engineering			—				66.99				66.99				—				66.99				66.99			Indonesia
POSCO NCR Coal Ltd.		Coal sales			—				100.00				100.00				—				100.00				100.00			Canada
POSCO WA PTY LTD		Iron ore sales & mine development			100.00				—				100.00				100.00				—				100.00			Australia
POSCO AUSTRALIA GP PTY LIMITED		Resource development			—				100.00				100.00				—				100.00				100.00			Australia
PT. KRAKATAU POSCO ENERGY		Electricity production construction and operation			—				55.00				55.00				—				55.00				55.00			Indonesia
POSCO INTERNATIONAL AMERICA CORP.		Trading business			—				100.00				100.00				—				100.00				100.00			USA
POSCO INTERNATIONAL Deutschland GMBH		Trading business			—				100.00				100.00				—				100.00				100.00			Germany
POSCO INTERNATIONAL JAPAN CORP.		Trading business			—				100.00				100.00				—				100.00				100.00			Japan
POSCO INTERNATIONAL SINGAPORE PTE. LTD.		Trading business			—				100.00				100.00				—				100.00				100.00			Singapore
POSCO INTERNATIONAL ITALIA S.R.L.		Trading business			—				100.00				100.00				—				100.00				100.00			Italy
POSCO INTERNATIONAL (CHINA) CO., LTD		Trading business			—				100.00				100.00				—				100.00				100.00			China
POSCO INTERNATIONAL TEXTILE LLC.		Textile manufacturing			—				100.00				100.00				—				100.00				100.00			Uzbekistan

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Foreign]
POSCO INTERNATIONAL AUSTRALIA HOLDINGS PTY. LTD.		Resource development			—				100.00				100.00				—				100.00				100.00			Australia
POSCO MAURITIUS LIMITED		Coal development and sales			—				100.00				100.00				—				100.00				100.00			Mauritius
PT. KRAKATAU POSCO(*3)		Steel manufacturing and sales			—				50.00				50.00				—				50.00				50.00			Indonesia
POSCO INTERNATIONAL MEXICO, S.A de C.V..		Trading business			—				100.00				100.00				—				100.00				100.00			Mexico
POSCO INTERNATIONAL MALAYSIA SDN BHD		Trading business			—				100.00				100.00				—				100.00				100.00			Malaysia
PT.POSCO INDONESIA INTI		Consulting			100.00				—				100.00				100.00				—				100.00			Indonesia
POSCO INTERNATIONAL SHANGHAI CO., LTD.		Trading business			—				100.00				100.00				—				100.00				100.00			China
POSCO INTERNATIONAL INDIA PVT., LTD		Trading business			—				100.00				100.00				—				100.00				100.00			India
PT. POSCO E&C INDONESIA		Civil engineering and construction			—				100.00				100.00				—				100.00				100.00			Indonesia
HUME COAL PTY LTD		Raw material manufacturing			—				100.00				100.00				—				100.00				100.00			Australia
Brazil Sao Paulo Steel Processing Center		Steel manufacturing and sales			—				76.00				76.00				—				76.00				76.00			Brazil
POSCO ENGINEERING & CONSTRUCTION DO BRAZIL LTDA.		Construction			—				100.00				100.00				—				—				—			—
POSCO ASSAN TST STEEL INDUSTRY Inc		Steel manufacturing and sales			—				70.00				70.00				—				70.00				70.00			Turkiye
HONG KONG POSCO E&C (CHINA) INVESTMENT Co., Ltd.		Real estate development and investment			—				100.00				100.00				—				100.00				100.00			Hongkong
JB CLARK HILLS		Apartment construction			—				70.00				70.00				—				70.00				70.00			Philippines
POS-LT Pty Ltd		Lithium mining investment			—				100.00				100.00				—				100.00				100.00			Australia
ZHEJIANG POSCO-HUAYOU ESM CO., LTD		Anode material manufacturing			14.67				45.33				60.00				14.67				45.33				60.00			China
POSCO Argentina S.A.U.		Mineral exploration/manufacturing/sales			100.00				—				100.00				100.00				—				100.00			Argentina
GRAIN TERMINAL HOLDING PTE. LTD.		Trading business			—				75.00				75.00				—				75.00				75.00			Singapore
Mykolaiv Milling Works PJSC.		Grain trading			—				100.00				100.00				—				100.00				100.00			Ukraine

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Foreign]
Yuzhnaya Stevedoring Company Limited LLC.		Cargo handling			—				100.00				100.00				—				100.00				100.00			Ukraine
Posco International (Thailand) Co., Ltd.		Trade			—				100.00				100.00				—				100.00				100.00			Thailand
PT POSCO INTERNATIONAL INDONESIA		Trade			—				100.00				100.00				—				100.00				100.00			Indonesia
PEC POWERCON SDN. BHD.		Construction and engineering service			—				100.00				100.00				—				100.00				100.00			Malaysia
Poland Legnica Sourcing Center Sp. z o.o		Non-ferrous metal Smetling			100.00				—				100.00				100.00				—				100.00			Poland
POSCO INTERNATIONAL E&P MALAYSIA SDN. BHD.		Extraction of Crude petroleum and Natural gas			—				100.00				100.00				—				100.00				100.00			Malaysia
AGPA PTE. LTD.		Holding company			—				100.00				100.00				—				100.00				100.00			Singapore
Senex Holdings PTY LTD(*1)		Resource Development			—				50.10				50.10				—				50.10				50.10			Australia
Posco International Mexico e-Mobility S.A DE C.V.		Electric Vehicle Parts Manufacturing			—				100.00				100.00				—				100.00				100.00			Mexico
Posco Future Materials Canada Inc.		Holding company			—				100.00				100.00				—				100.00				100.00			Canada
ULTIUM CAM GP INC.		Holding company			—				85.00				85.00				—				85.00				85.00			Canada
ULTIUM CAM LIMITED PARTNERSHIP		Anode material manufacturing			—				85.00				85.00				—				85.00				85.00			Canada
POSCO(Wuhan) Automotive Processing Center Co.,Ltd		Steel manufacturing and sales			68.57				31.43				100.00				68.57				31.43				100.00			China
POSCO BRAZIL LTDA		Office Administration, Management Consulting			—				100.00				100.00				—				100.00				100.00			Brazil
Port Hedland Green Steel Pty Ltd		Iron and steel manufacturing			—				100.00				100.00				—				100.00				100.00			Australia
PT AGPA REFINERY COMPLEX		Animal/vegetable oil manufacturing			—				60.00				60.00				—				60.00				60.00			Indonesia
POSCO MOBILITY SOLUTION POLAND Sp. z o.o.,		Manufacturing, automobile motor parts			—				100.00				100.00				—				100.00				100.00			Poland
PT POSCO INTERNATIONAL ENP INDONESIA		Crude oil and natural gas			—				100.00				100.00				—				100.00				100.00			Indonesia
POSCO INTERNATIONAL E&P USA Inc.		Carbon capture and storage, resource development			—				100.00				100.00				—				100.00				100.00			USA
POSCO FLOW CANADA INC.		Transporting and warehousing			—				100.00				100.00				—				100.00				100.00			Canada
POSCO FLOW (Shanghai) Co.,Ltd		Transporting			—				100.00				100.00				—				100.00				100.00			China
POSCO (BEIJING) Trading Co., Ltd.		Trade			—				100.00				100.00				—				100.00				100.00			China
POSCO INTERNATIONAL ALASKA ENERGY LLC		Energy			—				—				—				—				100.00				100.00			USA

				Ownership (%)
				December 31, 2024												December 31, 2025
		Principal operations		POSCO HOLDINGS INC.				Subsidiaries				Total				POSCO HOLDINGS INC.				Subsidiaries				Total				Region
[Foreign]
POSCO FLOW VIETNAM CO., LTD		Logistics			—				—				—				—				100.00				100.00			Vietnam
PT. Prime Agri Resources(*2)		Food resources development			—				—				—				—				65.72				65.72			Indonesia

(*1) Senex Holdings PTY LTD consists of 21 subsidiaries including Senex Energy Limited.

(*2) PT. Prime Agri Resources includes 25 subsidiaries including PT. Prime Agri Resources.

(*3) As of December 31, 2025, the entities are classified as consolidated subsidiaries since the Company has control over the investees although the Company’s percentage of ownership is 50% or less, considering the structure of the entities’ Board of Directors and others.

Disclosure of Financial information about Principal subsidiaries

(c) Summarized financial information of principal subsidiaries as of and for the years ended December 31, 2023, 2024 and 2025 are as follows:

1) As of and for the Year ended December 31, 2023

(in millions of Won)
Company		Assets				Liabilities				Equity				Revenue				Profit (loss)
[Domestic]
POSCO		￦	45,825,529				12,716,600				33,108,929				38,971,567				1,179,665
POSCO Eco & Challenge Co., Ltd.			8,402,626				5,061,423				3,341,203				9,463,944				198,412
POSCO STEELEON Co., Ltd.			529,525				174,724				354,801				1,132,510				32,276
POSCO DX Co., Ltd.			871,343				418,446				452,897				1,445,326				88,527
eNtoB Corporation			164,228				97,127				67,101				1,110,222				8,491
POSCO FUTURE M CO.,LTD.			5,756,556				3,327,874				2,428,682				4,457,201				32,140
POSCO M-TECH			154,927				39,170				115,757				341,410				4,868
POSCO INTERNATIONAL Corporation			12,565,027				7,170,143				5,394,884				28,536,917				632,519
POSCO MOBILITY SOLUTION			1,036,342				448,319				588,023				1,432,416				(24,265	)
POSCO-Pilbara LITHIUM SOLUTION Co., Ltd.			898,301				558,449				339,852				4,673				(34,198	)
QSONE Co.,Ltd.(*1)			232,848				53,646				179,202				18,044				6,037
[Foreign]
POSCO America Corporation			153,900				7,980				145,920				12,231				16,690
POSCO AUSTRALIA PTY LTD(*2)			1,322,381				133,612				1,188,769				224,985				152,896
POSCO Asia Co., Ltd.			1,130,637				862,642				267,995				83,539				16,275
POSCO-CTPC Co., Ltd.			113,805				59,166				54,639				250,167				1,093
POSCO (Zhangjiagang) Stainless Steel Co.,Ltd.			936,933				459,269				477,664				3,359,087				(169,873	)
POSCO (Thailand) Company Limited			185,280				82,456				102,824				440,532				(3,621	)
Qingdao Pohang Stainless Steel Co., Ltd.			128,820				23,453				105,367				296,883				(13,362	)

(in millions of Won)
Company		Assets				Liabilities				Equity				Revenue				Profit (loss)
POSCO (Suzhou) Automotive Processing Center Co., Ltd.			371,734				198,451				173,283				729,700				6,364
POSCO-China Holding Corp.			986,501				515,610				470,891				31,329				(22,326	)
POSCO JAPAN Co., Ltd.			201,184				5,300				195,884				16,453				3,705
POSCO-India Pune Processing Center. Pvt. Ltd.			222,439				175,594				46,845				436,248				1,576
POSCO Japan PC CO.,LTD			335,780				254,557				81,223				623,375				9,079
POSCO-CFPC Co., Ltd.			296,489				229,961				66,528				843,934				1,900
POSCO MPPC S.A. de C.V.			521,303				415,819				105,484				934,346				(278	)
POSCO-VIETNAM Co., Ltd.			309,476				299,054				10,422				737,530				(5,594	)
POSCO MEXICO S.A. DE C.V.			726,121				500,597				225,524				846,600				(8,530	)
POSCO Thainox Public Company Limited			433,638				100,506				333,132				551,000				(4,170	)
POSCO Center Beijing			427,898				246,190				181,708				37,028				5,623
POSCO COATED STEEL (THAILAND) CO., LTD.			307,619				220,259				87,360				386,992				1,459
POSCO INTERNATIONAL AMARA Co., Ltd.			306,105				400,124				(94,019	)			33,288				(21,723	)
POSCO VST CO., LTD.			251,525				196,382				55,143				547,889				(36,723	)
POSCO Maharashtra Steel Private Limited			1,319,232				791,431				527,801				1,763,374				58,669
POSCO INDIA PROCESSING CENTER PRIVATE LIMITED			344,678				251,870				92,808				896,860				13,268
POSCO Vietnam Processing Center. Co.,Ltd			238,694				127,038				111,656				577,064				7,003
POSCO(Liaoning) Automotive Processing Center Co., Ltd.			99,186				48,858				50,328				229,524				3,718
POSCO YAMATO VINA STEEL JOINT STOCK COMPANY			434,496				127,087				307,409				395,261				8,993
PT. KRAKATAU POSCO ENERGY			263,986				94,202				169,784				34,158				13,895
POSCO INTERNATIONAL AMERICA CORP.			629,533				473,572				155,961				2,282,133				29,445
POSCO INTERNATIONAL Deutschland GMBH			400,762				384,113				16,649				946,974				3,413
POSCO INTERNATIONAL JAPAN CORP.			895,043				744,065				150,978				2,939,318				27,022
POSCO INTERNATIONAL SINGAPORE PTE. LTD.			294,527				280,090				14,437				3,025,822				7,452
POSCO INTERNATIONAL ITALIA S.R.L.			226,148				209,374				16,774				777,756				1,498
PT. KRAKATAU POSCO			3,475,929				2,747,948				727,981				3,130,551				65,827
POSCO ASSAN TST STEEL INDUSTRY			471,071				456,913				14,158				416,096				(73,032	)
POSCO AMERICA ALABAMA PROCESSING CENTER CO., LTD.			152,896				135,087				17,809				251,884				(3,025	)
POSCO Argentina S.A.U.			1,658,879				542,525				1,116,354				—				(73,807	)
POSCO-MKPC SDN BHD			132,043				59,916				72,127				244,754				8,770
Senex Holdings PTY LTD(*2)			1,623,493				802,259				821,234				246,493				14,239

(*1) The sales and net income occurred after the inclusion as a subsidiary.

(*2) Summarized financial information of POSCO AUSTRALIA PTY LTD and Senex Holdings PTY LTD, a subsidiary of POSCO HOLDINGS INC., are based on its consolidated financial information. The financial information of the other entities is based on separate financial statements of each entity.

2) As of and for the Year ended December 31, 2024

(in millions of Won)
Company		Assets				Liabilities				Equity				Revenue				Profit (loss)
[Domestic]
POSCO		￦	45,681,401				12,574,873				33,106,528				37,556,523				901,542
POSCO Eco & Challenge Co., Ltd.			7,409,590				3,987,205				3,422,385				9,933,169				93,873
POSCO STEELEON Co., Ltd.			530,860				154,751				376,108				1,175,769				32,358
POSCO DX Co., Ltd.			871,043				356,499				514,543				1,440,386				86,759

(in millions of Won)
Company		Assets				Liabilities				Equity				Revenue				Profit (loss)
eNtoB Corporation			186,221				116,120				70,101				1,018,894				4,683
POSCO FUTURE M CO.,LTD.			6,765,713				3,980,328				2,785,385				3,608,988				(222,038	)
POSCO M-TECH			149,758				37,945				111,813				346,628				568
POSCO INTERNATIONAL Corporation			12,692,301				6,981,884				5,710,417				27,388,739				510,930
POSCO MOBILITY SOLUTION			957,411				406,888				550,523				1,179,247				(35,088	)
POSCO-Pilbara LITHIUM SOLUTION Co., Ltd.			1,254,635				1,038,612				216,023				30,237				(122,852	)
QSONE Co.,Ltd.			232,238				44,188				188,050				23,087				8,852
[Foreign]
POSCO America Corporation			182,232				8,496				173,737				13,260				6,839
POSCO AUSTRALIA PTY LTD(*1)			1,030,657				72,827				957,831				147,136				80,352
POSCO Asia Co., Ltd.			917,019				621,154				295,864				64,318				(8,867	)
POSCO-CTPC Co., Ltd.			108,172				47,479				60,692				264,923				—
POSCO (Zhangjiagang) Stainless Steel Co.,Ltd.			1,047,884				654,532				393,352				3,042,140				(129,933	)
POSCO (Thailand) Company Limited			197,326				77,129				120,197				407,074				2,400
Qingdao Pohang Stainless Steel Co., Ltd.			135,759				33,597				102,162				211,357				(14,197	)
POSCO (Suzhou) Automotive Processing Center Co., Ltd.			441,569				252,305				189,265				783,814				(2,773	)
POSCO-China Holding Corp.			1,018,689				512,006				506,683				20,500				(17,866	)
POSCO JAPAN Co., Ltd.			212,669				8,031				204,638				15,989				2,985
POSCO-India Pune Processing Center. Pvt. Ltd.			209,999				156,856				53,144				483,584				1,129
POSCO Japan PC CO.,LTD			352,915				262,886				90,028				615,346				6,430
POSCO-CFPC Co., Ltd.			331,811				257,870				73,941				980,637				(96	)
POSCO MPPC S.A. de C.V.			661,110				536,852				124,258				1,008,224				3,709
POSCO-VIETNAM Co., Ltd.			350,524				337,418				13,106				835,631				1,136
POSCO MEXICO S.A. DE C.V.			749,960				475,331				274,629				999,807				16,243
POSCO Thainox Public Company Limited			512,321				115,149				397,172				576,912				14,948
POSCO Center Beijing			457,044				253,675				203,369				32,514				1,065
POSCO COATED STEEL (THAILAND) CO., LTD.			324,391				228,055				96,336				402,981				(3,165	)
POSCO INTERNATIONAL AMARA Co., Ltd.			322,963				479,031				(156,068	)			43,629				(45,325	)
POSCO VST CO., LTD.			304,235				224,360				79,875				510,914				15,771
POSCO Maharashtra Steel Private Limited			1,471,597				695,297				776,300				1,785,238				180,957
POSCO INDIA PROCESSING CENTER PRIVATE LIMITED			424,014				310,883				113,131				1,003,522				9,669
POSCO (Liaoning) Automotive Processing Center Co., Ltd.			89,444				31,260				58,184				209,207				2,339
POSCO YAMATO VINA STEEL JOINT STOCK COMPANY			466,488				142,002				324,486				423,938				(24,091	)
PT. KRAKATAU POSCO ENERGY			296,566				89,437				207,130				34,777				12,578
POSCO INTERNATIONAL AMERICA CORP.			726,447				489,622				236,825				2,651,352				54,727
POSCO INTERNATIONAL Deutschland GMBH			503,928				488,965				14,963				1,099,624				(2,776	)
POSCO INTERNATIONAL JAPAN CORP.			998,144				821,148				176,996				2,966,044				21,235
POSCO INTERNATIONAL SINGAPORE PTE. LTD.			217,546				194,011				23,534				3,225,062				6,560
POSCO INTERNATIONAL ITALIA S.R.L.			291,810				271,429				20,381				862,642				2,321
PT. KRAKATAU POSCO(*1)			3,523,003				2,874,800				648,203				2,817,274				(168,700	)
POSCO ASSAN TST STEEL INDUSTRY			568,566				568,513				53				503,646				(23,238	)
POSCO AMERICA ALABAMA PROCESSING CENTER CO., LTD.			204,257				192,542				11,715				347,192				(7,963	)
POSCO Argentina S.A.U.			2,786,535				1,260,950				1,525,585				3,203				(128,649	)
POSCO-MKPC SDN BHD			164,150				72,783				91,367				257,822				7,271
Senex Holdings PTY LTD(*1)			2,269,190				910,149				1,359,041				268,350				16,389

(*1) Summarized financial information of POSCO AUSTRALIA PTY LTD, PT. KRAKATAU POSCO and Senex Holdings PTY LTD, a subsidiary of POSCO HOLDINGS INC., are based on its consolidated financial information. The financial information of the other entities is based on separate financial statements of each entity.

3) As of and for the Year ended December 31, 2025

(in millions of Won)
Company		Assets				Liabilities				Equity				Revenue				Profit (loss)
[Domestic]
POSCO		￦	45,022,297				11,113,310				33,908,987				35,010,837				1,187,860
POSCO Eco & Challenge Co., Ltd.			8,172,206				5,276,507				2,895,699				6,591,563				(517,983	)
POSCO STEELEON Co., Ltd.			479,864				105,249				374,615				1,093,989				14,436
POSCO DX Co., Ltd.			814,795				253,134				561,661				1,046,633				52,384
eNtoB Corporation			163,126				90,342				72,784				995,642				4,404
POSCO FUTURE M CO.,LTD.			7,828,096				3,927,339				3,900,757				2,689,403				31,815
POSCO M-TECH			155,483				41,231				114,252				357,432				1,411
POSCO INTERNATIONAL Corporation			13,725,392				7,931,430				5,793,962				26,956,598				513,830
POSCO MOBILITY SOLUTION			930,712				376,195				554,517				1,182,165				2,104
POSCO-Pilbara LITHIUM SOLUTION Co., Ltd.			1,199,943				824,709				375,234				151,666				(241,325	)
QSONE Co.,Ltd.			233,225				35,538				197,687				23,883				9,637
[Foreign]
POSCO America Corporation			177,414				7,388				170,026				12,387				1,103
POSCO AUSTRALIA PTY LTD(*1)			1,302,758				126,704				1,176,054				120,629				54,161
POSCO Asia Co., Ltd.			1,070,584				767,290				303,294				33,285				14,276
POSCO-CTPC Co., Ltd.			93,444				30,522				62,922				193,651				1,137
POSCO (Zhangjiagang) Stainless Steel Co.,Ltd.			1,017,825				828,674				189,151				2,459,184				(203,736	)
POSCO (Thailand) Company Limited			181,303				51,750				129,553				460,933				2,683
Qingdao Pohang Stainless Steel Co., Ltd.			101,432				28,485				72,947				172,453				(29,916	)
POSCO (Suzhou) Automotive Processing Center Co., Ltd.			367,922				168,201				199,721				697,007				6,927
POSCO-China Holding Corp.			899,827				394,606				505,221				26,683				(9,895	)
POSCO JAPAN Co., Ltd.			464,652				259,140				205,512				332,192				3,042
POSCO-India Pune Processing Center. Pvt. Ltd.			219,226				156,960				62,266				561,938				13,138
POSCO Japan PC CO.,LTD			282,106				186,496				95,610				601,268				7,662
POSCO-CFPC Co., Ltd.			208,779				138,537				70,242				751,210				(4,810	)
POSCO MPPC S.A. de C.V.			540,502				432,030				108,472				990,082				(12,703	)
POSCO-VIETNAM Co., Ltd.			297,547				287,963				9,584				800,445				(3,180	)
POSCO MEXICO S.A. DE C.V.			516,173				267,912				248,261				779,354				(19,631	)
POSCO Thainox Public Company Limited			513,813				103,715				410,098				595,928				(2,639	)
POSCO Center Beijing			429,839				225,133				204,706				29,728				(2,114	)
POSCO COATED STEEL (THAILAND) CO., LTD.			323,171				210,452				112,719				447,580				9,970
POSCO INTERNATIONAL AMARA Co., Ltd.			312,345				486,621				(174,276	)			53,994				(21,735	)
POSCO VST CO., LTD.			307,026				242,985				64,041				588,177				(13,800	)
POSCO Maharashtra Steel Private Limited			1,410,778				616,607				794,171				1,962,507				74,068
POSCO INDIA PROCESSING CENTER PRIVATE LIMITED			449,056				328,739				120,317				1,038,388				15,473
POSCO (Liaoning) Automotive Processing Center Co., Ltd.			89,376				29,251				60,125				155,217				1,417
POSCO YAMATO VINA STEEL JOINT STOCK COMPANY			433,768				112,956				320,812				391,439				4,037
PT. KRAKATAU POSCO ENERGY			297,226				79,844				217,382				36,099				15,052
POSCO INTERNATIONAL AMERICA CORP.			678,580				435,460				243,120				2,803,426				11,841
POSCO INTERNATIONAL Deutschland GMBH			535,776				517,285				18,491				1,265,871				1,897
POSCO INTERNATIONAL JAPAN CORP.			482,108				302,412				179,696				2,596,871				6,490
POSCO INTERNATIONAL SINGAPORE PTE. LTD.			377,452				351,911				25,541				3,394,333				2,545
POSCO INTERNATIONAL ITALIA S.R.L.			353,864				328,875				24,989				848,468				2,395
PT. KRAKATAU POSCO(*1)			3,233,243				2,656,952				576,291				2,627,285				(55,749	)

(in millions of Won)
Company		Assets				Liabilities				Equity				Revenue				Profit (loss)
POSCO ASSAN TST STEEL INDUSTRY			528,879				545,403				(16,524	)			578,928				(16,426	)
POSCO AMERICA ALABAMA PROCESSING CENTER CO., LTD.			141,846				135,609				6,237				264,484				(5,152	)
POSCO Argentina S.A.U.			3,024,213				1,860,335				1,163,878				64,359				(322,330	)
POSCO-MKPC SDN BHD			157,680				54,285				103,395				244,146				5,895
Senex Holdings PTY LTD(*1)			2,706,285				1,137,655				1,568,630				392,218				28,069

(*1) Summarized financial information of POSCO AUSTRALIA PTY LTD, PT. KRAKATAU POSCO and Senex Holdings PTY LTD, a subsidiary of POSCO HOLDINGS INC., are based on its consolidated financial information. The financial information of the other entities is based on separate financial statements of each entity.

Details of Non-controlling Interest

(d) Details of non-controlling interests by entity, on a respective consolidated basis, as of and for the years ended December 31, 2023, 2024 and 2025 are as follows:

1) As of and for the year ended December 31, 2023

(in millions of Won)		POSCO INTERNATIONAL Corporation				POSCO FUTURE M Co., LTD				POSCO Eco & Challenge CO., LTD.				POSCO DX CO., LTD.
Current assets		￦	8,077,260				2,411,881				6,379,394				661,856
Non-current assets			8,540,488				3,922,712				2,357,217				227,952
Current liabilities			(6,275,479	)			(1,396,408	)			(4,713,198	)			(421,367	)
Non-current liabilities			(3,717,507	)			(2,326,719	)			(610,218	)			(6,991	)
Equity			6,624,762				2,611,466				3,413,195				461,450
Non-controlling interests			1,121,823				666,420				1,483,382				149,812
Revenue			33,132,821				4,759,871				10,095,060				1,485,876
Profit for the period			680,419				4,435				176,827				92,128
Profit attributable to non-controlling interests			141,618				25,365				89,042				30,506
Cash flows from operating activities			1,076,436				(444,846	)			(294,596	)			21,821
Cash flows from investing activities			(27,128	)			(1,031,418	)			318,890				19,264
Cash flows from financing activities			(1,225,373	)			1,591,574				78,748				(12,975	)
Effect of exchange rate fluctuation on cash held			15,222				(7,111	)			1,444				39
Net increase (decrease) in cash and cash equivalents			(176,065	)			108,199				104,487				28,148

2) As of and for the year ended December 31, 2024

(in millions of Won)		POSCO INTERNATIONAL Corporation				POSCO FUTURE M Co., LTD				POSCO Eco & Challenge CO., LTD.				POSCO DX CO., LTD.
Current assets		￦	8,268,175				2,112,748				5,253,321				676,688
Non-current assets			9,068,151				5,819,711				2,448,945				215,765
Current liabilities			(6,659,697	)			(1,570,070	)			(3,304,067	)			(355,027	)
Non-current liabilities			(3,327,166	)			(3,041,884	)			(892,031	)			(11,528	)
Equity			7,349,463				3,320,505				3,506,168				525,898
Non-controlling interests			1,089,512				700,123				1,495,379				169,964
Revenue			32,340,793				3,699,944				10,239,966				1,473,291
Profit (loss) for the period			503,410				(231,338	)			108,682				88,599
Profit (loss) attributable to non-controlling interests			104,424				(78,781	)			66,458				29,331
Cash flows from operating activities			876,881				670,850				13,430				97,800
Cash flows from investing activities			(846,138	)			(1,810,360	)			(76,358	)			(12,603	)
Cash flows from financing activities			(176,074	)			1,375,379				(360,662	)			(17,219	)
Effect of exchange rate fluctuation on cash held			65,672				18,768				14,878				1,039
Net increase (decrease) in cash and cash equivalents			(79,659	)			235,869				(408,712	)			69,017

3) As of and for the year ended December 31, 2025

(in millions of Won)		POSCO INTERNATIONAL Corporation				POSCO FUTURE M Co., LTD				POSCO Eco & Challenge CO., LTD.				POSCO DX CO., LTD.
Current assets		￦	7,555,975				2,170,138				5,983,732				611,990
Non-current assets			11,197,035				6,973,758				2,411,581				222,402
Current liabilities			(6,612,176	)			(1,658,341	)			(3,995,466	)			(251,651	)
Non-current liabilities			(4,328,180	)			(2,973,477	)			(1,390,467	)			(10,180	)
Equity			7,812,654				4,512,078				3,009,380				572,561
Non-controlling interests			989,277				969,142				1,290,254				185,187
Revenue			32,373,604				2,938,698				6,795,197				1,075,175
Profit (loss) for the period			636,802				36,522				(499,626	)			52,624
Profit (loss) attributable to non-controlling interests			42,727				17,039				(100,303	)			6,595
Cash flows from operating activities			1,941,539				(33,577	)			(950,239	)			145,951
Cash flows from investing activities			(1,329,738	)			(1,726,808	)			444,649				(6,201	)
Cash flows from financing activities			(465,306	)			1,430,280				933,357				(21,378	)
Effect of exchange rate fluctuation on cash held			(30,393	)			5,730				(11,658	)			(602	)
Net increase (decrease) in cash and cash equivalents			116,102				(324,375	)			416,109				117,770

Details of Associates

1) Associates

				Ownership (%)								Region
Investee		Category of business		2024				2025
[Domestic]
New Songdo International City Development, LLC		Real estate rental			29.90				29.90			Incheon
Gale International Korea, LLC		Real estate rental			29.90				29.90			Incheon
KONES, Corp.(*4)		Technical service			27.41				—			—
CHUNGJU ENTERPRISE CITY DEVELOPMENT Co.,Ltd		Real estate development			29.53				29.53			Chungju
DAEHO GLOBAL MANAGEMENT CO., LTD.		Investment advisory service			35.82				35.82			Pohang
Gunggi Green Energy(*1)		Electricity generation			19.00				19.00			Hwaseong
Pohang Special Welding Co.,Ltd.		Welding material and tools manufacturing and sales			50.00				50.00			Pohang
EQP POSCO Global NO1 Natural Resources Private Equity Fund		Investment in new technologies			27.23				27.23			Seoul
KC Chemicals CORP.(*1)		Machinery manufacturing			18.76				18.76			Hwaseong
Chun-cheon Energy Co., Ltd		Electricity generation			49.10				49.10			Chuncheon
Noeul Green Energy(*1)		Electricity generation			10.00				10.00			Seoul
Posco-IDV Growth Ladder IP Fund(*3)		Investment in new technologies			17.86				—			—
Pohang E&E Co., LTD		Investment in waste energy			30.00				30.00			Pohang
POSCO Energy Valley Fund		Investment in new technologies			20.00				20.00			Pohang
Posco Culture Contents Fund		Investment in new technologies			31.68				31.68			Seoul
PCC Amberstone Private Equity Fund 1(*1)		Investment in new technologies			8.80				8.80			Seoul
UITrans LRT Co., Ltd.		Transporting			38.19				38.19			Seoul
POSCO Advanced Technical Staff Fund(*1)		Investment in new technologies			15.87				15.84			Seoul
POSCO 4th Industrial Revolution Fund(*1)		Investment in new technologies			19.05				19.05			Seoul
Pureun Tongyeong Enviro Co., Ltd.		Sewerage treatment			20.40				20.40			Tongyeong
Pure Gimpo Co., Ltd.		Construction			28.79				28.79			Gimpo
Posgreen Co., Ltd.(*1)		Lime and plaster manufacturing			19.00				19.00			Gwangyang
Clean Iksan Co., Ltd.		Construction			23.50				23.50			Iksan
Innovalley Co., Ltd.		Real estate development			29.48				29.48			Yongin
BLUE OCEAN Private Equity Fund		Private equity financial			27.52				27.52			Seoul

Ownership (%)

Region

Investee

Category of business

2024

2025

[Domestic]

Pocheon-Hwado Highway Corp.

Investment in Expressway

27.89

27.89

Incheon

INNOPOLIS Job Creation Fund II(*1)

Investment in new technologies

6.13

6.13

Seoul

Samcheok Blue Power Co.,Ltd.

Generation of electricity

34.00

34.00

Samcheok

INKOTECH, INC.(*1)

Electricity generation and sales

10.00

10.00

Seoul

PCC Social Enterprise Fund II(*1)

Investment in new technologies business

16.67

16.67

Seoul

PCC-Conar No.1 Fund(*1)

Investment in new technologies business

14.88

14.88

Pohang

HYOCHUN Co., Ltd(*1)

Screen door operation

18.00

18.00

Seoul

IBKC-PCC 1st Fund(*1)

Investment in new technologies business

18.18

18.18

Pohang

PCC-Woori LP secondary Fund(*1)

Investment in new technologies business

18.85

18.85

Pohang

Link City PFV Inc.

Contruction, housing construction and sales

44.00

44.00

Uijeongbu

BNH-POSCO Bio Healthcare Fund(*1)

Investment in new technologies business

18.14

18.14

Pohang

PCC-BM Project Fund(*1)

Investment in new technologies business

8.77

8.77

Pohang

Energy Innovation Fund I(*1)

Investment in new technologies business

10.11

10.11

Pohang

Consus PS development Professional Private Real Estate Fund

Real estate development

50.00

50.00

Seoul

POSTECH Holdings 4th Fund

Private Investment Association

40.00

40.00

Pohang

SNU STH IP Fund

Private Investment Association

33.33

33.33

Seoul

G&G Technology Innovation Fund No.1(*1)

Investment in new technologies business

13.97

13.97

Seongnam

PCC-KAI Secondary I Fund(*1)

Investment in new technologies business

19.12

19.14

Seoul

2021 PCC Bio New Technology Fund(*1)

Investment in new technologies

5.45

5.45

Pohang

Consus BG Private Real Estate Fund No.2

Real estate development

50.00

50.00

Seoul

Consus NewDeal Infra Development Specialized Private Special Asset Investment Trust 1

Investment Association

40.00

40.00

Seoul

Hybrid ESG Secondary Venture No.1(*1)

Investment Association

18.27

18.27

Pohang

PCC-Bailey Project Fund(*1)

Investment in new technologies business

7.27

7.27

Pohang

CR Inotech Co., Ltd.(*1)

Manufacturing

19.00

19.00

Gwangyang

Posco JK Solid Solution Co., ltd.

Material manufacturing for rechargeable battery

40.00

40.00

Yangsan

PCC-Xinova PRE-IPO Fund(*1)

Investment in new technologies business

0.91

0.91

Pohang

Consus OS Private Real Estate Fund 2

Real estate development

50.00

50.00

Seoul

C&P Advanced Material Technology Co., Ltd.

Precursor manufacturing and sales

20.00

20.00

Pohang

P&O Chemical Co., Ltd(*4)

Chemical production

51.00

—

—

FEWM CO., LTD.(*2)

Industrial gas production

—

40.00

Yongin

Gyeongbuk-Posco Innovative growth Venture Fund(*2)

Investment in new technologies business

—

24.73

Seoul

[Foreign]

POSCHROME (PROPRIETARY) LIMITED

Raw material manufacturing and sales

50.00

50.00

South Africa

CAML RESOURCES PTY LTD

Raw material manufacturing and sales

33.34

33.34

Australia

PT. Wampu Electric Power

Construction and civil engineering

20.00

20.00

Indonesia

POSK(Pinghu) Steel Processing Center Co., Ltd.

Steel processing and sales

20.00

20.00

China

PT.INDONESIA POS CHEMTECH CHOSUN Ref

Refractory manufacturing and sales

30.19

30.19

Indonesia

NS-Thainox Auto Co., Ltd.

Stainless sales and transporting

49.00

49.00

Thailand

PT. Tanggamus Electric Power(*1)

Construction and civil engineering

17.50

17.50

Indonesia

LLP POSUK Titanium

Titanium manufacturing and sales

35.30

35.30

Kazakhstan

IMFA ALLOYS FINLEASE LTD

Raw material manufacturing and sales

24.00

24.00

India

KRAKATAU POS-CHEM DONG-SUH CHEMICAL(*1)

Chemical by-product manufacturing and sales

19.00

19.00

Indonesia

9404-5515 Quebec Inc.

Investments management

25.85

25.85

Canada

Hamparan Mulya

Resource development

45.00

45.00

Indonesia

				Ownership (%)								Region
Investee		Category of business		2024				2025
[Foreign]
POS-SEAHSTEELWIRE(TIANJIN)CO.,Ltd.		Steel manufacturing and sales			25.00				25.00			China
POSCO SeAH Steel Wire(Nantong) Co., Ltd.		Steel processing and sales			25.00				25.00			China
POS-SeAH Steel Wire (Thailand) Co., Ltd.		Steel manufacturing and sales			25.00				25.00			Thailand
Jupiter Mines Limited(*1)		Resource development			6.89				6.89			Australia
SAMHWAN VINA CO., LTD(*1)		Steel manufacturing and sales			17.26				17.26			Vietnam
Saudi-Korean Company for Maintenance Properties Management LLC(*1)		Building management			19.00				19.00			Saudi Arabia
NCR LLC		Coal sales			22.05				22.05			Canada
AMCI (WA) PTY LTD		Iron ore sales & mine development			49.00				49.00			Australia
SHANGHAI LANSHENG DAEWOO CORP.		Trading			49.00				49.00			China
SHANGHAI WAIGAOQIAO FREE TRADE ZONE LANSHENG DAEWOO IN’L TRADING CO., LTD.		Trading			49.00				49.00			China
General Medicines Company Ltd.		Medicine manufacturing and sales			33.00				33.00			Sudan
KOREA LNG LTD.		Gas production and sales			20.00				20.00			England
AES-VCM Mong Duong Power Company Limited(*4)		Electricity generation			30.00				—			—
South-East Asia Gas Pipeline Company Ltd.		Pipeline construction and management			25.04				25.04			Myanmar
GLOBAL KOMSCO Daewoo LLC		Cotton celluloid manufacturing and sales			35.00				35.00			Uzbekistan
POSCO-Poggenamp Electrical Steel Pvt. Ltd.(*4)		Steel processing and sales			26.00				—			—
Qingdao Pohang DGENX Stainless SteelPipeCo., Ltd		Exhaust meter manufacturing			40.00				40.00			China
SHINPOONG DAEWOO PHARMA VIETNAM CO.,LTD(*4)		Medicine production			3.42				—			—
ZHEJIANG HUAYOU-POSCO ESM CO., LTD		Anode material Production			40.00				40.00			China
MONG DUONG FINANCE HOLDINGS B.V.(*4)		Financial Holdings			30.00				—			—
FQM Australia Holdings Pty Ltd		Non-ferrous metal Mining			24.32				24.32			Australia
Qingdao ZhongShou New Energy Technology Co.,Ltd(*1)		Artificial Graphite manufacturing			13.00				13.00			China
Black Rock Mining LTD(*1)		Mining			10.07				7.45			Australia
Inner Mongolia Sinuo New Material Technology Co.,Ltd(*1)		Artificial Graphite manufacturing			12.85				10.12			China
ZHANGJIAGANG XIAO-SHA COIL SERVICE CENTER CO.,LTD(*1)		Steel processing and sales			17.50				17.50			China
AJI Marketing and Sales, LLC(*3)		Coal sales			22.05				—			—
M RES NSW HCC II Pty Ltd(*2)(*5)		Mining			—				92.31			Australia
POSCO FLOW Holdings(Thailand) Co., Ltd(*2)		Logistics			—				49.00			Thailand
Posco Flow(Thailand) Co., Ltd(*2)		Logistics			—				49.00			Thailand

(*1) The Company has determined that it has significant influence even though the Company’s percentage of ownership is less than 20% considering the composition of board of directors.

(*2) During the year ended December 31, 2025, the entities were included as associates.

(*3) During the year ended December 31, 2025, the entity was excluded from associates due to liquidation.

(*4) During the year ended December 31, 2025, the entities were excluded from associates due to sale of interest.

(*5) Although the Company holds a majority equity interest as of December 31, 2025, it has determined that it has significant influence considering its representation on the board of directors, and thus classified it as an investment in an associate.

Details of Joint Ventures

2) Joint ventures

Details of joint ventures as of December 31, 2024 and 2025 are as follows:

Ownership (%)

Investee

Category of business

2024

2025

Region

[Domestic]

POSCO MC MATERIALS

Steel processing and sales

60.00

60.00

Gwangyang

SNNC

Raw material manufacturing and sales

49.00

49.00

Gwangyang

POSCO-KB Shipbuilding Restructuring Fund

Investment in new technologies

18.75

18.75

Seoul

POSCO-NSC Venture Fund

Investment in new technologies

16.67

16.67

Seoul

PoscoPlutus Project 3rd Project fund

Investment in new technologies

5.96

5.96

Seoul

PCC Bio 2nd Fund

Investment in new technologies

19.72

19.72

Seoul

Union PCC Portfolio Fund

Investment in new technologies

14.12

14.12

Seoul

Eco Energy Solution Co., ltd.

Service

50.00

50.00

Seoul

FLOW K CO., Ltd.(*1)

Logistics and warehousing

40.00

—

—

[Foreign]

KOBRASCO

Steel materials manufacturing and sales

50.00

50.00

Brazil

BX STEEL POSCO Cold Rolled Sheet Co., Ltd.

Steel processing and sales

25.00

25.00

China

POSCO-SAMSUNG-Slovakia Processing Center

Steel processing and sales

30.00

30.00

Slovakia

YULCHON MEXICO S.A. DE C.V.

Tube for automobile manufacturing

11.85

11.85

Mexico

Hyunson Engineering & Construction HYENCO

Construction

4.89

4.89

Algeria

POSCO E&C Saudi Arabia

Civil engineering and construction

40.00

40.00

Saudi Arabia

Pos-Austem Suzhou Automotive Co., Ltd

Automotive parts manufacturing

19.90

19.90

China

POS-InfraAuto (Suzhou) Co., Ltd

Automotive parts manufacturing

16.20

16.20

China

POS-AUSTEM YANTAI AUTOMOTIVE CO., LTD

Automotive parts manufacturing

11.10

11.10

China

POS-AUSTEM WUHAN AUTOMOTIVE CO., LTD

Automotive parts manufacturing

7.43

7.43

China

DMSA/AMSA

Energy & resource development

3.89

3.89

Madagascar

Roy Hill Holdings Pty Ltd

Energy & resource development

12.50

12.50

Australia

POSCO-NPS Niobium LLC

Mine development

50.00

50.00

USA

HBIS-POSCO Automotive Steel Co., Ltd

Steel manufacturing and sales

50.00

50.00

China

PT NICOLE METAL INDUSTRY

Nickel smelting

49.00

49.00

Indonesia

Hydrogen Duqm LLC

Green hydrogen/Ammonia product business development

44.80

44.80

Oman

Nickel Mining Company SAS

Raw material manufacturing and sales

49.00

49.00

New Caledonia

(*1) The entity was reclassified as a subsidiary during the year ended December 31, 2025 as a result of the acquisition of additional equity interest.

Consolidated Subsidiaries Acquired or Newly Established

(f) New subsidiaries

Consolidated subsidiaries acquired or newly established during the year ended December 31, 2025 are as follows:

Company		Date of addition		Ownership (%)				Reason
POSCO DEEPTECH IP FUND		June 2025			60.00			New establishment
FUTURE GRAPH CO., LTD.		June 2025			100.00			New establishment
CHEMGAS KOREA CO.,LTD		July 2025			100.00			Acquisition
POSCO-EVER NEW MEDICAL Investment Fund		July 2025			60.00			New establishment
POSCO Stainless Precision & Processing		August 2025			100.00			New establishment
POSCO INTERNATIONAL CVC 1st Fund		August 2025			100.00			New establishment
POSCO CVC 1st Fund		August 2025			100.00			New establishment
New Zero 2nd Co., Ltd.		September 2025			100.00			Acquisition
POSCO DX CVC 1st Fund		September 2025			100.00			New establishment
POSCO Group AC Fund I		September 2025			100.00			New establishment
POSCO Safety Solution		September 2025			100.00			New establishment
Startup Korea Posco group Openinnovation Fund		November 2025			70.00			New establishment
POSCO INTERNATIONAL ALASKA ENERGY LLC		November 2025			100.00			New establishment
FLOW K CO., Ltd.		November 2025			70.00			Transfer from associate to subsidiary
POSCO FLOW VIETNAM CO., LTD		December 2025			100.00			New establishment
PT. Prime Agri Resources		December 2025			65.72			Acquisition

Subsidiaries That Were Excluded From Consolidation

(g) Loss of control

Subsidiaries for which the Company has lost control during the year ended December 31, 2025 are as follows:

Company		Date of exclusion		Reason
SANPU TRADING Co., Ltd.		May 2025		Liquidation
New Energy Hub		June 2025		Merger
POSCO CNGR Nickel Solution		July 2025		Liquidation
POSCO E&C Vietnam Co., Ltd.		August 2025		Divestiture
SK SOLRA POWER GENERATION COPORATION		August 2025		Divestiture
POSCO (Suzhou) Steel Processing Center Co., LTD		October 2025		Liquidation
SUZHOU POSCO-CORE TECHNOLOGY CO., LTD		December 2025		Divestiture
Mastern No.123 Yeoju Samgyo PFV CO., Ltd		December 2025		Divestiture
POSCO ENGINEERING & CONSTRUCTION DO BRAZIL LTDA		December 2025		Liquidation
Consus Private Real Estate Fund 2		December 2025		Liquidation
Consus Pf Private Real Estate Fund No.2		December 2025		Liquidation

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